Schedule 1 Amendments commencing on gazettal
Do not delete : Schedule Part placeholder
(regulation 3)
[1] Regulation 3, after definition of Collection Act
insert
Customs Charges Act means the Primary Industries (Customs) Charges Act 1999.
Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.
[2] Subregulation 33 (1)
substitute
(1) In this Part:
Coarse Grains Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992.
[3] Regulation 34
substitute
34 Meaning of value
In Schedule 2 to the NRS Excise Levy Act and this Part:
value of leviable coarse grain means its sale value as defined in regulation 2.02 of Part 2 of the Primary Industries Levies and Charges Regulations 1999.
Note Regulation 2.02 of Pt 2 of the Primary Industries Levies and Charges Regulations 1999 is as follows:
2.02 Sale value
(1) In this regulation, grain means leviable coarse grain.
(2) For the definition of value in clause 1 of Schedule 4 to the Excise Levies Act, the sale value of coarse grain is:
(a) in the case of seed grain for sowing — the amount that would be the sale price of the grain if it were not seed grain for sowing and had been sold at the market price on the day the grain was delivered as mentioned in paragraph 5 (1) (a) of Schedule 4 to the Excise Levies Act; or
(b) in the case of grain in a pool — the amount of each payment made for the grain; or
(c) in any other case — the sale price of the grain:
(i) according to the sales invoices or other sales documents for the grain; or
(ii) if there are no sales invoices or documents — the amount that would be the sale price of the grain if that grain had been sold at the market price on the day the grain was delivered or processed as mentioned in paragraph 5 (1) (a) of Schedule 4 to the Excise Levies Act.
(3) The value of the grain is to be net of handling, storage, transport and f.o.b. costs.
[4] Subregulation 251 (1)
substitute
(1) In this Part:
Wheat Levy Collection Regulations means the Primary Industries Levies and Charges Collection (Wheat) Regulations 1991.
[5] Regulation 252
substitute
252 Meaning of value
In Schedule 16 to the NRS Excise Levy Act and this Part:
value of wheat means its sale value as defined in regulation 5.01 of Part 5 of the Primary Industries Levies and Charges Regulations 1999.
Note Regulation 5.01 of Pt 5 of the Primary Industries Levies and Charges Regulations 1999 is as follows:
5.01 Sale value
(1) For the definition of value in clause 1 of Schedule 25 to the Excise Levies Act, the sale value of wheat is:
(a) in the case of seed wheat for sowing — the amount that would be the sale price of the wheat if it were not seed wheat for sowing and had been sold at the market price on the day the wheat was delivered as mentioned in paragraph 4 (1) (a) of Schedule 25 to the Excise Levies Act; or
(b) in the case of wheat subject to pooling arrangements — the amount of each payment made for the wheat; or
(c) in any other case — the sale price of the wheat:
(i) according to the sales invoices or other sales documents for the wheat; or
(ii) if there are no sales invoices or documents — the amount that would be the sale price of the wheat if that wheat had been sold at the market price on the day the wheat was delivered or processed as mentioned in paragraph 4 (1) (a) of Schedule 25 to the Excise Levies Act.
(2) The value of the wheat is to be net of handling, storage, transport and f.o.b. costs.
Schedule 2 Amendments commencing on 1 January 2000
(regulation 3)
[1] Regulation 150, definition of Macadamia Nut Levy Collection Regulations
substitute
Macadamia Nut Charge Regulations means the Primary Industries (Customs) Charges (Macadamia Nut Regulations 1999.
Macadamia Nut Collection Regulations means the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992.
Macadamia Nut Levy Regulations means the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.
[2] Regulation 153
substitute
153 Exemption from levy
(1) Macadamia nuts are exempted from NRS customs levy if charge under Schedule 10 to the Customs Charges Act is not payable for the nuts.
Note For when macadamia nuts are not subject to charge under that Act, see subcl 2 (2) of Sch 10 to that Act and r 6 of the Macadamia Nut Charge Regulations.
(2) Macadamia nuts are exempted from NRS excise levy if levy under Schedule 15 to the Excise Levies Act is not payable for the nuts.
Note For when macadamia nuts are not subject to levy under that Act, see subcl 2 (3) of Sch 15 to that Act and r 6 of the Macadamia Nut Levy Regulations.
[3] Subregulation 158 (1), note
substitute
Note Return period means:
(a) for macadamia nuts dealt with before 1 January 2000 — the period:
(i) beginning on 1 January and ending at the end of 30 June in a year; or
(ii) beginning on 1 July and ending at the end of 31 December in a year; or
(b) for macadamia nuts dealt with on or after 1 January 2000 — a calendar month.
(See the Macadamia Nut Collection Regulations, r 4.)
[4] Subregulation 158 (2), note 1
substitute
Note 1 Return period means:
(a) for macadamia nuts dealt with before 1 January 2000 — the period:
(i) beginning on 1 January and ending at the end of 30 June in a year; or
(ii) beginning on 1 July and ending at the end of 31 December in a year; or
(b) for macadamia nuts dealt with on or after 1 January 2000 — a calendar month.
(See the Macadamia Nut Collection Regulations, r 4.)
